2013 Fiscal Year Final Research Report
Study on Financial Statement Audit and Fraud Audit
| Project/Area Number |
23830096
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Chubu University |
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Principal Investigator |
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| Project Period (FY) |
2011-08-24 – 2013-03-31
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| Keywords | 会計監査 / 不正 |
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| Research Abstract |
In this study, I researched the financial statement fraud in reference to the method of fraud examination and forensic accounting. To understand why people commit fraud, many professional refer to the fraud triangle. However, there are studies which show additional constructs that attempt to explain conditions and motivations of fraudsters, beyond the fraud triangle. Research reveals that the model for assessing the risk of fraud should be revised, and understanding of fraud examination and forensic accounting is necessary. In addition, the development of anti-fraud profession is necessary.
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Research Products
(2 results)
